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Landmark Rulings

Supreme Court — Direct Tax

877 rulings

  1. Supreme Court · 11 Jul 2024
    Supreme Court Slams IT Department's Litigation Approach, Dismisses SLP Due to Gross Delay

    SPML Infra Limited Vs Principal Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34285 (SC)

  2. Supreme Court · 10 Jul 2024
    Supreme Court Dismisses Revenue's SLP, Affirms Discount Reimbursement to Distributor Not Being Commission

    Acer India Pvt. Ltd. Vs The Commissioner of Income Tax TDS & Anr.

    (2024) TaxCorp(LJ) 34276 (SC)

  3. Supreme Court · 09 Jul 2024
    Supreme Court Dismisses Revenue's SLP Against Infosys, Reprimands Department for Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34269 (SC)

  4. Supreme Court · 09 Jul 2024
    Supreme Court Rules Liquor Vendors not 'Buyers' under Section 206C, Quashes Revenue's Demand

    Mysore Sales International Ltd. & Ors Vs The Excise Commissioner Karnataka & Anr.

    (2024) TaxCorp(LJ) 34268 (SC) · Section 206C

  5. Supreme Court · 09 Jul 2024
    Supreme Court Rejects Revenue's SLP Against Nokia Solutions and Networks, Citing Excessive Delay and Inadequate Justification

    Nokia Solutions And Networks OY Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34267 (SC)

  6. Supreme Court · 28 May 2024
    Supreme Court Waives Interest on Tax Demand for Period After Commencement of New Telecom Policy 1999

    C.I.T. DELHI VERSUS BHARTI HEXACOM LTD.

    (2024) TaxCorp(LJ) 33981 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=92582&Category=Judgment&CategoryType=Zip

  7. Supreme Court · 23 May 2024
    Supreme Court Affirms Filing of Sec. 44AB Report as Financial Statements Prepared for Bank Purposes Despite DGCEI's Seizure, Confirms Penalty

    Laurel Wires Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33952 (SC) · Section 44AB

  8. Supreme Court · 20 May 2024
    Supreme Court Upholds Constitutional Validity of Tax Audit Limits for CAs, Quashes Disciplinary Proceedings

    Shaji Poulose & Others Vs INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA & OTHERS

    (2024) TaxCorp(LJ) 33926 (SC)

  9. Supreme Court · 19 May 2024
    Supreme Court Waives Interest on Telcos Post Capital vs Revenue Expense Judgment

    Bharti Hexacom Ltd. & Others Vs C.I.T.

    (2024) TaxCorp(LJ) 33918 (SC)

  10. Supreme Court · 08 May 2024
    SC - Supreme Court Upholds Constitutional Validity of 'Perquisite' Provision, Rules Delegated Powers to CBDT Not Excessive.

    All India Bank Officers' Confederation Vs E REGIONAL MANAGER, CENTRAL BANK OF INDIA, AND OTHERS

    (2024) TaxCorp(LJ) 33854 (SC)

  11. Supreme Court · 07 May 2024
    Federation of All India Vyapar Mandal Withdraws Writ Petition Challenging Constitutional Validity of Section 43B(h) with Liberty to Approach High Court

    Federation Of All India Vyapar Mandal Vs UNION OF INDIA & ORS.

    (2024) TaxCorp(LJ) 33851 (SC) · Section 43B(h)

  12. Supreme Court · 24 Apr 2024
    SC - Supreme Court Dismisses Revenue's Review Petition on Software Taxation as Royalty in GE Technology Centre Case, Citing Delay and Lack of Merit.

    GE India Technology Centre Private Limited Etc Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33770 (SC)

  13. Supreme Court · 17 Apr 2024
    SC - Dismissal of Review Petition by Supreme Court in Case Involving Late PF and ESI Contributions.

    Kerala State Warehousing Corporation Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33734 (SC)

  14. Supreme Court · 20 Mar 2024
    SC - Supreme Court Condones Revenue's 624-Day Delay in Filing SLP, Disposes of Case Following Ganpati Dealcom Judgment.

    Nexus Feeds Ltd & Ors Vs The ACIT

    (2024) TaxCorp(LJ) 33579 (SC)

  15. Supreme Court · 15 Mar 2024
    SC - Supreme Court Dismisses Assessee's Review Petition Against Judgment Upholding Revision for 'Tax Loss'.

    Paville Project Pvt. Ltd Vs The CIT

    (2024) TaxCorp(LJ) 33567 (SC)

  16. Supreme Court · 13 Mar 2024
    SC - Supreme Court Dismisses Revenue's SLP Against Odisha Power Generation Corporation Due to 608 Days Delay.

    Orissa Power Generation Corporation Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33529 (SC)

  17. Supreme Court · 06 Mar 2024
    SC - SC Dismisses SLP, Grants Liberty to Contest 'DDIT(Inv.) Initiated' Prosecution Before Trial Court.

    S.S.Hyderabad Biriyani Pvt. Ltd & Anr Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 33477 (SC)

  18. Supreme Court · 29 Feb 2024
    SC - Supreme Court Asserts Article 142 Cannot Override Natural Justice, Dismisses Automatic Lapse of High Court Stays.

    High Court Bar Association, Allahabad Vs State of U.P. & Ors.

    (2024) TaxCorp(LJ) 33437 (SC)

  19. Supreme Court · 29 Feb 2024
    SC - Supreme Court Rejects Sugar Cooperatives' Review on Deductibility of 'Excessive' Sugarcane Prices.

    Sharad Sahakari Sakhar Karkhana Ltd Vs C.I.T.

    (2024) TaxCorp(LJ) 33435 (SC)

  20. Supreme Court · 28 Feb 2024
    SC - Supreme Court Clarifies TDS Applicability in Telecom Sector: Sets New Precedent for Distributor Agreements.

    Bharti Airtel Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33426 (SC)

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